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T-0.1 - Act respecting the Québec sales tax

Section 69.4.1
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69.4.1. Every registrant who applies the rules set out in section 69.3.1 in circumstances other than those described in that section shall incur a penalty of 1% of the tax collected in the period during which the irregularity continues.
2009, c. 5, s. 600.
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